Title: Discussion and Practice on Hospital Cost Accounting under the New Finance and Accounting System
Abstract: Ministry of Public Health and the Ministry of Finance have revised the former version of The Hospital Finance System and Hospital Accounting System in 2010.The practice has achieved the integration of the hospital accounting with the enterprise accounting standards.Accordingly,the hospitals,which have carried on the cost accounting,needs adjusting and perfecting the related content and details of the cost accounting system according to the new systems.Cost accounting in former The Hospital Finance System and The Hospital Accounting System are very general.That hospital needs cost accounty is necessary is initially proposed.The division of cost object isn't scientific,and it lacks guidance significance for cost accounting work in the hospital.New Hospital Finance System and Hospital Accounting System have clear guidance effect and enrich the content of cost analysis and control.By analyzing the change and adjustment on cost accounting in the new version of The Hospital Finance System and The Hospital Accounting System and combing with practical experience on cost accounting of our hospital,further research and discussion on the related issues are made.
Publication Year: 2012
Publication Date: 2012-01-01
Language: en
Type: article
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